Internal Revenue Bulletin:
2012-30

July 23, 2012

EMPLOYEE PLANS

This notice provides guidance in the form of questions and answers
with respect to the notice requirements of section 101(j) of the Employee
Retirement Income Security Act of 1974 (ERISA), which requires that
notice be provided to participants and beneficiaries relating to certain
limitations on benefits in pension plans imposed under section 206(g)
of ERISA.